Church of Christ Northwest Inc

Nonprofit profile at a glance

EIN
841695495
IRS 990 coverage
2010–2014
Forms available
Form 990 2014
Location
Peoria, IL, USA
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Christianity
Affiliation
Christianity

Reported finances

Revenue
$315,621
Expenses
$314,721
Assets
$358,642
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2014. Amounts in USD.

Leadership & pay

7 people listed

Executive titles in this filing

  • TERRY MCWHIRTER (PRESIDENT)

People named in this filing

  • TERRY MCWHIRTER (PRESIDENT)
  • PHILLIP GARDNER (VICE PRES)
  • DEAN KENNEDY (ELDER)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2014. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Religious and charitable

What it reported doing in 2014

The congregation stocks a food pantry with distributions to needy individuals made monthly from the church building. Food pantry gifts totaled $7965 this year. Cash relief is also provided to help needy persons with rent, utilities, auto repair, etc when need is proven. Total charitable cash relief for individuals was $8744. Additional relief was given to shults lewis orphans home in the amount of $1,707. Our church also manned a disaster relief center in Washington, il after a tornado. Total tornado relief was $3,850. Gifts to other churches were $800. Gifts of water heater, washer, beds and other furniture totaled $2,198. Miscellaneous small contributions totalled $442 with blood drive expense at $126.

Operating model

Revenue model
Donor-supported. 98% of the money available for current operations came from contributions and gifts.
Distribution model
Hybrid. The nonprofit split its reported program spending across 74% for direct work, and 26% for grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. The filing reports few safeguards for money sent abroad and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 84
  • Transparency & Controls: 60
  • Accountability: 70
  • Sustainability: 52
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 94.6%; rating input score 95
  • Program expense ratio: 94.7%; rating input score 95
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 10th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: 0 of 8 controls in place; rating input score 0
    • Claims monitoring procedures: Limited
    • Requires narrative reports: Limited
    • Conducts field audits: Limited
    • May suspend future funding: Limited
    • Requires financial reports: Limited
    • Conducts site visits: Limited
    • Requires grant agreements: Limited
    • May require repayment: Limited
  • Grant itemization coverage: 50%; rating input score 50; 37th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 0.3%; rating input score 42; 42nd percentile among comparable filings
  • Total-asset coverage ratio: 1.14; rating input score 47; 47th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 86; 86th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 73; 73rd percentile among comparable filings

Growth

  • Program expense growth: 12.5% per year; rating input score 100; 71st percentile among comparable filings
  • Revenue growth: 0.2% per year; rating input score 100; 38th percentile among comparable filings
  • Asset growth: 4.9% per year; rating input score 100; 57th percentile among comparable filings

Details

  • Where the money goes: 94.6% of revenue deployed · 94.7% of spending went to programs
  • Governance: 4 of 4 board members independent · 2 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $298K in reported program spending
  • Leadership: top reported pay $0 · 7 people listed
  • Consistency: 23 of 25 current checks pass · 2 findings to review
  • Schedules: 5 filed schedules · includes foreign activity and grants
  • Filing history: 5 filing years from 2010 to 2014
  • Contacts: How to reach this organization
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Transparency & Controls: Foreign activity oversight scored 0/100.
  • High — Accountability: Governance controls: 4 of 6 not reported.
  • Review — Transparency & Controls: Grant itemization coverage scored 50/100.
  • Moderate — Sustainability: Operating margin scored 42/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 47/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Review — Transparency & Controls: Foreign grant itemization did not reconcile in the filed values.